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V0463-20 26 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Illusionist services provided by individuals to theatre organisers subject to 10% VAT

An illusionist requested clarification on the VAT rate applicable to services provided to theatre organisers. The DGT has determined that the reduced rate of 10% applies, provided the requirements regarding the status of artist and recipient are met.

The question raised

Type of Value Added Tax applicable to said services.

The DGT's ruling

Magic services provided by a natural person in their professional activity to organizers of theatrical or musical works are taxed at the reduced rate of 10%. To this end, the provider must hold the status of an artist and the recipient must be an organizer of such works. Magicians are considered artists and their performances may be considered theatrical or pantomime shows for this purpose.

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